128 research outputs found
Shedding light on TQM: some research findings
Over the last decad , the paradigm of Total Quality Management (TQM) has been successfully forged in our business world. TQM may be defined as something that is both complex and ambiguous; nevertheless, some key elements or principles can be mentioned which are common to all of them: customer satisfaction, continuous improvement, commitment and leadership on the part of top management, involvement and support on the part of employees, teamwork, measurement via indicators and feedback.
There are, in short, two main reasons for it having spread so widely: on the one hand, the successful diffusion of ISO 9000 standards for the implementation and certification of quality management systems, standards that have been associated to the TQM paradigm, and, on the other, the also successful diffusion of self evaluation models such as the EFQM promoted by the European Foundation for Quality Management and the Malcolm Baldrige National Quality Award in the USA, promoted by the Foundation for the Malcolm Baldrige National Quality Award. However, the quality movement is not without its problems as far as its mid and long term development is concerned. In this book some research findings related to these issues are presented
Faking ISO 9001 in China : an exploratory study
Over 1.5 million ISO 9001 certificates are in effect worldwide, 30 years after this quality management standard was launched. As the factory of the world, China is by far the leading country for ISO 9001, in terms of both absolute and relative numbers and growth. Nevertheless, practitioners have cast doubts on the reliability of adopting ISO third-party quality certification in this country. In-depth interviews with 40 senior quality managers, consultants, and auditors with broad field experience and other complementary methods paints a disturbing picture. The widespread prevalence of fake ISO 9001 certificates is indicated, together with an eroded credibility of the process of third-party certification. We discuss the profound implications of the study—including whether or not the phenomenon is restricted to China—and introduce suggestions for managers and other stakeholders, as well as avenues for further research
Bolonia, irakaskuntza-berrikuntza eta praktikaren eta teoriaren arteko tentsioa enpresa-ikasketetan
Artikulu honetan Goi Mailako Hezkuntzaren Europar Esparrura egokitzeko prozesuaren ondorioz enpresa-ikasketen alorrean gertatu diren aldakuntzak aztertuko ditu egileak, irakaskuntza-metodologia berritzaileak
ezartzeko egindako ahaleginaren argitan eta, bereziki, aipatu ikasketetan
Ameriketako Estatu Batuetan dagoeneko klasiko bihurtu den praktikaren
eta teoriaren arteko eztabaidaren argitan. Egilearen aburuz, dagoeneko ibilitako bideari atzera erreparatuz, Boloniako planak ekarri duen balizko berrantolaketatik nekez atera daiteke ondorio positiborik aipatu tentsioaren orekarako, nahiz eta, zentzuzkoa deritzon, eszeptizismo handiegiaz bada
ere, oraindik ere itxaropenari eustea.KUTXA; Vicerrectorado de Campus de Gipuzkoa de la UPV/EH
Managing biodiversity through stakeholder involvement : why, who, and for what Initiatives?
The increasing pressures to conserve biodiversity—particularly for industries based on the exploitation of natural resources—have reinforced the need to implement specific measures in this area. Corporate commitment to preserving biodiversity is increasingly scrutinized by stakeholders and now represents an important aspect of business ethics. Although stakeholder involvement is often essential to the management of biodiversity, very few studies in the literature have focused on the details of this involvement. The objective of this paper is to analyze how mining and forestry companies can manage biodiversity issues through stakeholder involvement based on a content analysis of 430 sustainability reports using the Global Reporting Initiative (GRI) framework. The paper elucidates the reasons for such involvement, the nature of stakeholders involved, and the types of measures employed to manage biodiversity. Stakeholders’ motives for becoming involved revolve around four main issues: complexity and knowledge management; self-regulation and relationships with public authorities; legitimacy and social responsiveness; and commercial and strategic objectives. The stakeholders involved in biodiversity initiatives are essentially non-governmental organizations, experts and universities, public authorities, and coalitions of companies. In the end, the initiatives identified can be grouped into three categories: management practices, socio-political actions, and research and conservation measures. The paper provides various examples of these initiatives and shows how they can be implemented in collaboration with different stakeholders depending on the company’s objectives. The contributions the study makes to the literature on biodiversity management and the managerial implications of the study are analyzed in the discussion section
Sustainability reporting assurance : creating stakeholder accountability through hyperreality?
Sustainability reporting has become a common practice and is generally considered to be positive.
Yet, a growing body of scholarly literature has criticized the transparency and usefulness of this
practice. The main objective of this paper is to provide a critical analysis of the reliability of
assurance statements for sustainability reports and their contribution to stakeholder accountability.
The qualitative content analysis of 337 assured sustainability reports from the mining and energy
sectors reveals that assurance statements do not demonstrate a material, substantial, and credible
verification process. They tend rather to appear as a hyperreal practice largely divorced from
critical sustainability issues and stakeholder concerns. This practice is based on self-referential and
procedural accounting rhetoric supported by assurance standards disconnected from the specific
requirements of sustainability reporting. The paper questions the mainstream literature’s
assumptions about the current practice of assurance statements and their improvement over time.
The study has also practical implications for assurance practitioners, reporting organizations, and
stakeholders
Renewing environmental certification in times of crisis
The certification of environmental management systems based on international meta-standards such as
ISO 14001 and the Eco Management and Audit Scheme has become one of the most common environmental
practices. Nevertheless, the financial and economic difficulties faced by many organizations
raise the issue of certification renewal and may have an impact on the trends toward decertification
recently observed, notably in the case of the later standard. Surprisingly, this issue remains almost
unexplored in the literature. The objective of this paper is to analyze the intention to renew environmental
certifications in time of crisis in light of the motivations, obstacles and benefits of this standard.
For that purpose, correlation and regression analyses were used with data obtained from 361 Spanish
certified firms. The novelty of the study lies in analyzing for the first time in the literature how the
intention to renew environmental certifications is shaped by several factors within a context of deep
economic crisis. The article contains practical implications for the stakeholders of third party environmental
certification, notably managers and policy-makers
Audit Fees and Auditor Independence : the Case of ISO 14001 Certification
This study analyses the effects of audit fees and the clients' financial power on the independence of ISO 14001 auditors on the basis of a qualitative analysis of interviews with 36 professionals involved in the certification process. The results of the study demonstrate that most respondents support the legitimacy of the current remuneration system based on the user-pays principle, despite its business and financial ramifications, claiming that the independence of auditors is in fact ensured by the imposition of contractual duty, the observance of ethical codes, distancing the auditor from negotiations with the client, and dissociating the fee charged for the audit from the granting of the ISO 14001 certificate. However, the study demonstrates that auditors often adapt their behaviour to the client's economic context and the company size, which may call into question the prevailing opinion on the independence and impartiality of the certification process. This paper, on the one hand, discusses the manner in which auditors legitimize the current remuneration system and, on the other, describes the potential threat that it represents for their independence. The paper also highlights the similarities in this regard between the conflicts of interest in the field of environmental audits and in that of financial audits. Finally, the paper analyses a number of possible solutions to reduce the financial dependence of auditors on the audited companies
SA8000 as CSR-Washing? : the role of stakeholder pressures
This article analyzes the extent to which stakeholder pressure contributes to the CSR-washing phenomena and its impact on the organizational outcomes. To that end, this work analyzes the relationships involved using primary data obtained from a survey of 130 Italian organizations that have implemented the SA8000 international CSR standard. The article contributes to both the theoretical and empirical literature on CSR-washing by proposing an integrated approach that sheds more light on the driving factors behind and outcomes from the internationalization of a well-defined and comprehensively monitored set of CSR practices, namely the SA8000 standard. The implications for managers, policy makers and other stakeholders are discussed. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment
Quality and Environmental Management Linkage: A Review of the Literature
This article presents a conceptual and empirical review of the literature related to the link between the different perspectives, models, and tools associated with Quality Management and Environmental Management. Several academic works identified in the literature that aimed to establish conceptual similarities between QM and EM are reviewed and discussed. In general, terms, the scholarly literature suggests that the main quality practices and programs associated with the Quality Management paradigmsuch as ISO 9001 and Total Quality Managementfacilitate the adoption of environmental practices associated with corporate Environmental Management. However, there is evidence of certain limitations driven by different biases, whether or not they are recognized in the reviewed publications. The concentration on some avenues of research focused on very detailed aspects of the linkage between QM and EM is discussed. Conversely, lines that have been overlooked and are in need for more research were also identified. The implications for scholars, such as suggestions for further research, are included as a contribution of the article.This research was funded by the Basque Autonomous Government (Grupos de Investigacion del Sistema Universitario Vasco; GIC 15/176) and the Chaire de recherche du Canada sur l'internalisation du developpement durable et la responsabilisation des organisations
Assessing and improving the quality of sustainability reports : the auditor's perspective
This article presents, an analysis of the opinions of assurance providers regarding the quality and the limitations of sustainability reports and their recommendations to improve them using the Global Reporting Initiative (GRI) as a framework. The qualitative content analysis of 301 assurance statements for sustainability reports from mining and energy companies provides a comprehensive view of the main outcomes of the assurance process, including its limitations, the application of the GRI principles and suggestions for improving sustainability reports. Taking into account the perceptions of practitioners a priori well informed on the quality of sustainability reports—namely assurance providers—this paper complements the current literature on sustainability reporting and its assurance, including critical approaches that question the reliability of sustainability reports, stakeholder engagement and the accountability of reporting practices. This study contributes to the debates surrounding the quality of sustainability reports, the added value of assurance statements and the ethical issues underlying the assurance process. It also contains important practical implications for auditors, standardization organizations and stakeholders
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